Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Sales And Use Tax Law

CHAPTER 2. THE SALES TAX

Article 1. Imposition of Tax

Section 6051.3

6051.3. Imposition and rate of additional sales tax. In addition to
the taxes imposed by Sections 6051, 6051.2, 6051.5, and any other provision
of this part, for the privilege of selling tangible personal property at retail, a
tax is hereby imposed upon all retailers at the rate of ¼ percent of the gross
receipts of any retailer from the sale of all tangible personal property sold at
retail in this state on and after July 15, 1991, and during any period in which
this section is operative pursuant to Section 6051.4.